This article out of Forbes makes a solid, well-reasoned argument for why estate taxes (also known as the "death" tax) should be of little to no concern to a majority of Americans, even those Americans that would ever have enough estate to be taxed at.

Most interesting point made in the piece was this:

In 2014, an estate will not be subject to the tax until it has exceeded $5,340,000. This exclusion is indexed each year with inflation, and there is additionally a 100% marital exemption. In other words, with proper planning, a married couple doesn’t have to worry about federal estate taxes until their combined estate exceeds $10.6 million.

I wasn't aware of that. Given that and all of the rest written in the article, does this change your view of the 40% estate tax? Would you say that 40% is fair, or maybe someone on here can convince me back into thinking what I once thought when I first heard of a "death tax", that its unfair to make up a tax and take money away from an estate just because someone died. Curious on where people fall on this tax, as it is universally controversial in my experience.